https://www.taxtmi.com/caselaws?id=361996 The Tribunal upheld the decision of the Commissioner (Appeals) to allow re-export of gold jewellery, rejecting the Revenue's appeal. The Tribunal emphasized that the gold jewellery was not prohibited, could be cleared on payment of duty, and the only offense was the failure to declare it. The judgment highlighted the liberalized policy on jewellery importation, the application of relevant provisions for confiscation and redemption, and affirmed the respondent's right to re-export the non-prohibited gold jewellery. en-us Mon, 11 Jun 2018 00:00:00 +0530 Sat, 16 Jun 2018 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361996 The Tribunal upheld the decision of the Commissioner (Appeals) to allow re-export of gold jewellery, rejecting the Revenue's appeal. The Tribunal emphasized that the gold jewellery was not prohibited, could be cleared on payment of duty, and the only offense was the failure to declare it. The judgment highlighted the liberalized policy on jewellery importation, the application of relevant provisions for confiscation and redemption, and affirmed the respondent's right to re-export the non-prohibited gold jewellery. Case-Laws Customs Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361996